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  • 标题:An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange
  • 本地全文:下载
  • 作者:José Luis Gallizo ; Ramon Saladrigues
  • 期刊名称:Intangible Capital
  • 印刷版ISSN:2014-3214
  • 电子版ISSN:1697-9818
  • 出版年度:2016
  • 卷号:12
  • 期号:1
  • 页码:1-16
  • 语种:English
  • 出版社:Universitat Politècnica de Catalunya
  • 其他摘要:Purpose: The main objective of this article is to go in-depth into the relationship between going concern audit opinion and certain characteristics of the company and auditor, including financial decline. Design/methodology/approach: A Logit analysis was carried out in order to enable us to discover the probability of receiving a going concern audit opinion. Findings: Characteristics of the company and characteristics of the auditor are discussed, and the analysis indicates that it is not financial decline, but rather registering losses and being audited by a small-scale auditor, that increase the likelihood of a company receiving a going concern audit opinion. Practical implications: The results obtained are interesting for the profession and users because they provide evidence of the reasons that converge in the cases where a going concern audit opinion is included in the auditing reports of companies characterised by being immersed in a financial crisis. Originality/value: This article considers the circumstances of both the company and the auditing process, which influence the fact that the auditing report includes a going concern audit opinion. In addition, the article includes the financial decline, and let us to analyze if the decline of the company’s financial position between t-1 and t causes the auditor to include a going concern audit opinion.
  • 其他关键词:Audit; financial decline; going concern audit opinion.
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